A comparison of the dominant meta programme patterns in accounting undergraduate students and accounting lecturers at a UK business school

Meta programmes are a means of describing the behavioural traits that a person exhibits when interacting with other people. An understanding of meta programmes can improve communication between individuals and this may have implications for teaching. The purposes of this study are first to identify the dominant meta programme patterns of first year accounting undergraduates at a UK business school. An earlier pilot study validated use of the Motivation Profile Questionnaire (MPQ) to elicit the dominant meta programmes of accounting lecturers at the same Business School (Brown, 2002). Secondly, the students' meta programmes are compared with those of their accounting teachers to identify whether there are any differences or similarities between the two groups. The matching of the meta programmes of the teachers and students would enhance communication whilst major differences in meta programmes would make communication more difficult. A sample of 62 first year accounting undergraduates and 20 accountancy teachers completed the MPQ. The results indicate that, on average, the accounting students have similar dominant meta programme patterns to their accounting teachers. The implications of the findings for improving communication and therefore teaching are discussed, along with the scope for further research.     

Agonizing over engagement: SEA and the “death of environmentalism” debates

Social and environmental accounting (SEA) is currently going through a period of critical self-analysis. Fundamental questions are being raised about how SEA should be defined, who should be doing the defining, and if, how and whom it should engage. We attempt to enrich these debates by drawing on the political philosophy of agonistic pluralism and a set of debates about engagement within the environmental movement – “the death of environmentalism” debates. We set forth the “Death” debates and, in doing so, contextualize and theorize the contested nature of SEA engagement using agonistic pluralism. In contrast to consensually oriented approaches to SEA, the desired outcome is not necessarily resolution of ideological differences but to imagine, develop, and support democratic processes wherein these differences can be recognized and engaged. We construe the “Death” debates as illustrative of the contestable practical and political issues facing both SEA and progressive social movements generally, demonstrating the range of deliberations necessary in contemplating effective engagement programs. The SEA community, and civil society groups, can benefit from the more overtly political perspective provided by agonistic pluralism. By surfacing and engaging with various antagonisms in this wider civic sphere, SEA can more effectively respond to, and move beyond, traditional politically conservative, managerialist discourses.     

Sex ‘n’ shopping: A “novel” approach to consumer research

In recent years, several prominent consumer researchers have advocated the analysis of works of literature and art. Pathbreaking through these studies have proved, they are characterized by their focus on élite rather than popular literary forms. This paper extends the so‐called “marketing in Shakespeare” approach to works of romantic fiction, many of which are renowned for their brand name‐dropping. A content analysis of brand names in two “sex ‘n’ shopping” novels is undertaken and comparisons are made with an earlier study of mainstream popular fiction.     

Job satisfaction and quit intentions of offshore workers in the UK North Sea oil and gas industry

The North Sea oil and gas industry currently faces recruitment and retention difficulties because of a shortage of skilled workers. One means of retaining existing employees is to improve workers’ job satisfaction. In this paper, we investigate the determinants of job satisfaction and intentions to quit within this industry sector. We find that individuals in good financial situations, those whose skills are closely related to their job and those who received training reported higher levels of job satisfaction. Furthermore, we establish the importance of job satisfaction, promotion prospects and training opportunities in determining workers’ intentions to quit their job.     

When do B2B brands influence the decision making of organizational buyers? An examination of the relationship between purchase risk and brand sensitivity

The dominant perspective on organizational buying behavior suggests that buyers tend to rely on objective criteria when making product choice decisions and that the potential influence of subjective cues, such as brands, on buyer decision making decreases with increasing risk. An alternative perspective, confirmed in this study by in-depth interviews with various managers, suggests that brands serve as a risk-reduction heuristic, whereby the influence of brands on decision making increases as a function of risk. Building on risk and information processing theories, this research builds on these complementary perspectives to propose that risk and brand sensitivity relate in a U-shaped manner, where brand sensitivity is highest in relatively low- or high-risk situations. The results of scenario- and survey-based field studies—involving 206 and 180 members of buying centers, respectively—suggest that both perspectives have merit and support the proposed nonlinear relationship. Moreover, the findings reveal that the risk-brand sensitivity relationship is moderated by competitive intensity, such that the linear (negative) and quadratic (positive) effects are stronger when competitive intensity is low.     

Children aged 9-14 living in disadvantaged areas in England: Opportunities and barriers for cycling

The aim of this paper is to take a holistic perspective to explore levels of cycling and opportunities and barriers to increase children’s safer cycling in disadvantaged areas in England. The study was one part of a larger study which explored the factors underlying the high level of road traffic casualties especially among children in the most disadvantaged areas of England and to explore how this impacts on mobility and quality of life. The methods involved a cross sectional survey comprising school based questionnaire surveys with children aged 9-14 and focus groups with parents who had children within this age range. The surveys were conducted in 2007 and the focus groups during 2008. 4286 children completed the survey and eight focus groups were held. Bike ownership (77%) was high, use in previous week moderate (39%) but only 2% cycled to school. Ownership was significantly lower in minority ethnic groups. Despite young children’s strong preference to travel by cycle (30%) than walk or go by car, most parents felt it was too hazardous. It is unlikely that these findings would be any different from the rest of England, however the combination of environmental and social factors may elevate the risks for young cyclists in these areas. This paper concludes that a number of barriers exist to increasing levels of cycling among children living in disadvantaged areas particularly amongst ethnic groups. These barriers could be addressed by environmental modifications to reduce speeds and by reducing the levels of antisocial driving and riding in residential areas and around destinations where children travel, by providing cycle training to improve children’s skills and parent’s confidence, and by providing secure storage facilities for bikes. Until these barriers are addressed it is unlikely that cycling will increase despite the strong preferences children have to travel by bike. Such preferences to cycle provide an opportunity for local authorities to act on.     

Global corporate environmentalism: Theoretical expectations and empirical experience

Since the mid-1980s the concept of corporate environmentalism has taken hold among global stakeholders, promising improved environmental health and safety (EH&S) performance at multinational (MNC) facilities in less developed countries. In this article we examine corporate environmentalism through two lenses: (1) our own empirical case studies of three Third World subsidiaries of USA-based multinationals; (2) evolving theories on EH&S performance at MNC subsidiaries in less developed countries. We suggest that over the past decade there has been a convergence of three theoretical perspectives – neoclassical, radical and ecological – toward consistent predictions of improved EH&S performances and relations with host country governments. However, important differences among the three perspectives remain in how each interprets improved EH&S performance in the context of long-term benefits to corporations, host countries, workers, local publics and the global community. While we find that the neoclassical economic perspective is most consistent with the empirical findings of our three case studies, we also note some debatable neoclassical assumptions concerning whether all stakeholders benefit mutually from superior EH&S performance. In order to gain wide acceptance beyond the corporate sector, the concept of corporate environmentalism must be expanded to include greater labor participation and accounting for ecological interests.     

Influence of livelihoods on climate change adaptation for smallholder farmers in the Mekong Delta Vietnam

Farmers in the Vietnamese Mekong Delta face a wide range of climate-related and hydrological factors which threaten rice production. Smallholder farmers must adapt to climate change to sustain rice production as their central and most important livelihood activity. A sample was stratified across agro-ecological areas in the Delta affected by flooding, alluvial soils, acid sulphate soils, and saline water intrusion and by derived farmer typologies. A rural livelihoods approach was used in focus group discussions and in-depth interviews to identify and enumerate enabling and constraining adaptation factors. Smallholders experienced diverse natural hazards such as floods, abnormal rains, high temperatures, water scarcity, and salinity intrusion specific to the agro-ecological areas. Adaptation was constrained by labour shortages, water quality, topography, access to combine harvesters, transportation infrastructure, dryers and household savings. Adaptation was enabled by farming techniques and experience, cooperative groups, water quantity, access to information, and ability to purchase agro-chemicals through credit. Small farmers (< 1?ha) were more constrained than large farmers (> 1?ha) who had an expanded livelihood asset base. A range of policy implications are discussed, but adaptation is not just about technological fixes but requires overall improvements in a range of human, social and financial components.